The Effect of Ultimate Ownership on Financial Restatements:Pervasiveness and Severity Analysis
碩士 === 國立彰化師範大學 === 會計學系 === 93 === This research examines the effect of ultimate owner on financial restatements. Whether the ultimate owners’ cash flow rights will decrease the occurrences of financial restatements items and amounts and the ultimate owners’ divergence from control rights to cash f...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/64775228925122340117 |